Contrary to other professions, where there is a relatively balanced gender representation, there is a manifest disproportion in the case of boards of directors of listed companies in the European Union. In 2014, women accounted only for 20% of the total number of board members, 21% of the number of non executive members, 13% of the number of executive members and 3% of the number of CEOs. There are important differences between the member Stat...

Companies Act regulates two institutions with similar purpose for the recipient of the effects of these institutions – social capital of a company being set up or increase the capital of an existing company, in both versions through a execution of a contribution in kind. The need to distinguish between the two institutions, the partial division of the contribution in kind, has both theoretical and practical importance by identifying and ...